Legal Opinion

Campbell v. Commissioner

United States Tax Court

Decided March 9, 1988No. Dockets Nos. 25364-85; 34128-85Unpublished

1Opinion of the Court

WILLIAM R. CAMPBELL and LINDA E. CAMPBELL, Petitioners v. COMMISSIONER OR INTERNAL REVENUE, Respondent

Campbell v. Commissioner

Dockets Nos. 25364-85; 34128-85.1

United States Tax Court

T.C. Memo 1988-105; 1988 Tax Ct. Memo LEXIS 133; 55 T.C.M. (CCH) 367; T.C.M. (RIA) 88105;

March 9, 1988.

Darrell Rippy, for the petitioners.

Patrick E. McGinnis, for the respondent.

FAY

MEMORANDUM OPINION

FAY, Judge: This matter is before the Court on respondent's motion to amend answer, petitioners' motion to dismiss for lack of jurisdiction, and petitioners' motion to shift the burden of going forward with the…

2Cases cited13 opinions

  1. Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
  2. Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
  3. Kluger v. CommissionerUnited States Tax Court · 1984
  4. Scar v. CommissionerUnited States Tax Court · 1983
  5. Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978

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